A comparative balance sheet and income statement is shown for Cruz, Incorporated.

$\backslash$table$[[$CRUZ$,$ INCORPORATED,,$],[$Comparative Balance,Sheets$],[$At December $31,2021,2020,,],[$Assets$,71,600,$$$18,000,,],[$Cash$,30,900,38,200,,],[$Accounts receivable, net,$64,700,71,700,,],[$Inventory$,4,000,3,300,,],[$Prepaid expenses,$171,200,131,200,,],[$Total current assets,$80,600,93,500,,],[$Furniture$,(12,500),(7,000),,],[$Accumulated depreciation$-$Furniture,$$239,300,$$$217,700,,],[$Total assets,,,,$],[$Liabilities and Equity,$11,300,$$$16,000,,],[$Accounts payable,$6,800,3,800,,],[$Wages payable,$1,100,2,100,,],[$Income taxes payable,$19,200,21,900,,],[$Total current liabilities,$22,800,55,800,,],[$Notes payable $($long$-$term$),42,000,77,700,,],[$Total liabilities,$174,100,138,700,,],[$Equity$,23,200,1,300,,],[$Common stock, $$5$ par value,$$239,300,$$$217,700,,],[$Retained earnings,,,,$],[$Total liabilities and equity,,,,$]]$